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Abstrak

Ideally, there is no difference perception
between members of an organization toward internal
auditor roles. This study identified the perception
between employees and lecturers of University of
Bengkulu; whether the internal auditor as audit snoop,
consultant, or Management representative. Data is
analyzed using independent sample t test. The research
results show that there are difference perceptions
between employee and lecturers toward the role of
internal auditor as audit snoop and as a consultant.
However, this study found no difference perceptions
among them on the role of internal auditor as
management’s representative. Major role of internal
auditor according to employee and lecturers at the
University of Bengkulu is the role of as a consultant.

Keywords : Internal Auditor, Role, Audit Snoop,
Consultant, Management’s Representative.

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Cara Mengutip
Aisyah, S., & Gusmara, Y. H. (2019). PERSEPSI PEGAWAI ATAS PERAN AUDITOR INTERNAL DI UNIVERSITAS BENGKULU. Jurnal Akuntansi, 6(2), 101–112. https://doi.org/10.33369/j.akuntansi.6.2.101-112
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